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A shareholder sought clarification regarding the taxation of an amount received following a settlement agreement for their separation rights, the temporal imputation of payments, and the deductibility of litigation costs. The DGT ruled that this constitutes a capital gain or loss and that any interest arising from deferred payments is classified as income from movable capital.
Cuestión planteada Tributación en el Impuesto sobre la Renta de las Personas Físicas del consultante del importe establecido en el acuerdo transaccional, si puede imputar las rentas obtenidas en función de los plazos establecidos para su cobro y si puede reconocerse una minusvalía por los gastos correspondientes a los litigios.
El importe por separación de socios se considera ganancia o pérdida patrimonial, calculada por la diferencia entre el valor de la cuota o mercado y el valor de adquisición. Si el precio se percibe mediante pagos sucesivos con un periodo superior al año, el contribuyente puede optar por imputar la renta proporcionalmente a los cobros exigibles. Los intereses por el aplazamiento del pago son rendimientos del capital mobiliario. Los gastos de litigio no se consideran pérdida patrimonial ni se deducen del valor de transmisión.
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